Gerhard & Hey Co. v. United States

Oliver, Presiding Judge:

This is an appeal from a decision of the trial judge sitting in reappraisement (Reap. Dec. 5004), which involves the proper dutiable value of certain hops exported from Poland on January 3, 1939, and entered at the port of New York on January 18, 1939.

Unlike the usual appeal to reappraisement, this is a case where the importer (appellant) seeks a higher value than that found by the appraiser. The reason for this unusual situation lies in the fact that the rate of duty applicable is dependent on the value of the merchandise. The eo nomine provision for hops under…